Stelloh Company reported the following information about the production and sale of its only product during the first month of operations: Selling price per unit $65 Sales $78,000 Direct materials used $25,000 Direct labor $35,000 Variable factory overhead $15,000 Fixed factory overhead $10,000 Variable selling and administrative expenses $3,000 Fixed selling and administrative expenses $5,000 Ending inventory, Direct Materials 0 Ending inventory, Work-in-process 0 Ending inventory, Finished Goods 1,200 units Under variable costing, what is the product cost per unit? A) $30.00 B) $31.25 C) $35.42 D) $39.00